https://www.taxtmi.com/caselaws?id=153920 Cleaning, cutting, sizing, packaging, or similar processing of prawns and lobsters did not create a new commercial commodity because the goods retained their essential identity despite the operations performed. On that basis, the exemption under section 5(3) of the Central Sales Tax Act, 1956 remained available, since mere processing without emergence of a distinct commercially recognised product does not alter the character of the original goods for sales tax purposes. en-us Wed, 11 Feb 1981 00:00:00 +0530 Thu, 01 Aug 2013 16:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153920 Cleaning, cutting, sizing, packaging, or similar processing of prawns and lobsters did not create a new commercial commodity because the goods retained their essential identity despite the operations performed. On that basis, the exemption under section 5(3) of the Central Sales Tax Act, 1956 remained available, since mere processing without emergence of a distinct commercially recognised product does not alter the character of the original goods for sales tax purposes. Case-Laws Service Tax Wed, 11 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153920